Easter Seals Massachusetts INC

Tax-deductible

Worcester, MA501(c)(3)Since 1944Health CareEIN 04-2103867Revenue $19.4M in FY2025

On file with the IRSeastersealsma.org18 Chestnut Street, 01608-1556 · Worcester, MATax-exempt since Oct 1947Publicly supported — 509(a)(2)

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The mission of Easter Seals Massachusetts, INC. (esma) is to ensure that children and adults with disabilities have equal opportunities to live, learn, work and play.

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
Run by 433 volunteers and 373 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $2.9M a year · 16% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.0M
to officers and key staff · 6% of spending
Top officer’s pay lower than 69% of similar orgs
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.1 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $87K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$5.5M
18% of total assets
Looks good: liabilities are 18% of assets; 50% or less.
Pt X · Ln 26
Independent board members
25
of 25 voting members
Looks good: 25 of 25 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$19.4M
+19% vs prior year
Spent
$17.7M
To programs
85%
Net assets
$25.1M
By yearFY2020–FY2025
Revenue
$19.4M
FY2025▲ +19%
Tap a bar for its year
Revenue by fiscal year
FY2020$14.1M
FY2021$19.9M
FY2022$20.9M
FY2023$15.2M
FY2024$16.3M
FY2025$19.4M
Expenses
$17.7M
FY2025▲ +3%
Tap a bar for its year
Expenses by fiscal year
FY2020$12.9M
FY2021$12.8M
FY2022$13.3M
FY2023$14.9M
FY2024$17.1M
FY2025$17.7M
Net assets
$25.1M
FY2025▲ +12%
Tap a bar for its year
Net assets by fiscal year
FY2020$6.5M
FY2021$15.5M
FY2022$20.4M
FY2023$21.9M
FY2024$22.4M
FY2025$25.1M

From the FY2025 Form 990 (year ending August 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 1947.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $14.9M Management & general 12% · $2.1M Fundraising 4% · $618K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

36 people listed on the 990; $1.0M paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
President & CEO
$243,068Pt VII · Sec A
CFO & VP Administration
$166,309Pt VII · Sec A
Chief Programs Officer
$144,488Pt VII · Sec A
VP Public Aff. & Youth Services
$130,263Pt VII · Sec A
VP Development
$126,769Pt VII · Sec A
VP Community Support Services
$117,587Pt VII · Sec A
Avp of Rehab Services
$116,997Pt VII · Sec A
$0Pt VII · Sec A

Paul Medeiros’s $243K as President & CEO is at the 31st percentile of top reported officer pay among 2901 $10–100M health care nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Paul Medeiros$243,068$230,296$212,682$205,571$187,507$174,202
Cheryl Lazzaro$166,309$163,140$159,453$169,071$148,834$146,243
Kimberly Sokol$144,488$138,400$115,909$123,131$106,565—
Youcef Bellil$130,263$124,550$121,968$122,549$114,280$111,626
Cyndi Forcier$126,769$123,231$120,168$120,768——
Eric Oddleifson$117,587$115,652$113,299$123,004$106,981$103,109
Ann Donah—————$122,945
Andrea Freeman$116,997$113,588$107,551———

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Empowers people with disabilities to live, learn, work, and play equally.

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Provided by the organization

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3 programs · $14.9M · in their own filed words · FY2024
01

1. Employment and training services - this program helps students and adults with disabilities develop the skills they need to get and keep jobs in today's competitive workplace. The program offers pre-employment job training services and individualized job placement. 2.

$6.1Mprogram expense
02

Assistive technology-recognized nationally as a leader in assistive technology. During fiscal year ended august 31, 2022, esma's services helped over 3,000 people with disabilities expand their independence by providing tools and expertise to access education, jobs, and their community.

$4.9Mprogram expense
03

Rehabilitative Services

This program provides staff of speech and therapists (ot), and board certified behavior analysts (bcba) to organizations throughout massachusetts. Esma partners with schools, day habilitation programs, skilled nursing facilities, early intervention agencies, and various other community programs that require the assistance of allied…

$4.0Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 1 funder$87K
Grants paid · 3 grants · $3.3M · 2021–2023
Unitemized GrantFY2023$1,560,807
Unitemized GrantFY2022$1,090,054
Unitemized GrantFY2021$627,877

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$19.4M
Ln 12
Gifts and grantsLn 1h$10.2M
Fees for servicesLn 2g$8.6M
Investment incomeLn 3$563K
Money outPt IX
$17.7M
Ln 25
Programscol B$14.9M
Managementcol C$2.1M
Fundraisingcol D$618K
Owns and owesPt X
$25.1M
net assets · Ln 32
Cash and savingsLn 1–2$3.0M
Total assetsLn 16$30.6M
LiabilitiesLn 26$5.5M
PeoplePt VI, VII
36
listed · VII A
PaidVII A7
Voting boardVI 1a25
IndependentVI 1b25
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$10.2M
Government grantsLn 1e$7.4M
Noncash giftsLn 1g$38K
Fundraising eventsLn 1c$307K
Fees for servicesLn 2g$8.6M
Investment incomeLn 3$563K
Gains on assetsLn 7$398K
Total revenueLn 12$19.4M
Assets in detailPt X, end of year
CashLn 1$91K
SavingsLn 2$3.0M
Cash and savings togetherLn 1–2$3.0M
InvestmentsLn 11–13$14.7M
Land, buildings, equipmentLn 10c$7.4M
Other assetsLn 15$3.4M
Total assetsLn 16$30.6M
LiabilitiesLn 26$5.5M
Net assetsLn 32$25.1M
OperationsPt I, VI
EmployeesI 5373
VolunteersI 6433
Fiscal year endsHeaderAugust
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$582K$3.0M
InvestmentsLn 11–13$13.3M$14.7M
Land, buildings, equipmentLn 10c$7.9M$7.4M
Total assetsLn 16$27.5M$30.6M
LiabilitiesLn 26$5.1M$5.5M
Net assetsLn 32$22.4M$25.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$1.5M$1.5M
Pay of current officers, directors and key staffLn 5$506K$506K
Other salaries and wagesLn 7$10.9M$9.7M$817K$374K
Pension plan contributionsLn 8$37K$37K
Other employee benefitsLn 9$1.2M$1.1M$69K$41K
Payroll taxesLn 10$844K$716K$100K$27K
Legal feesLn 11b$6K$6K
Accounting feesLn 11c$85K$85K
Other fees for servicesLn 11g$402K$309K$21K$73K
Advertising and promotionLn 12$33K$31K$2K
Office expensesLn 13$185K$74K$102K$8K
OccupancyLn 16$434K$361K$48K$26K
TravelLn 17$140K$130K$8K$2K
Conferences, conventions and meetingsLn 19$38K$33K$3K$2K
InterestLn 20$48K$48K$156
Depreciation, depletion and amortizationLn 22$423K$367K$53K$2K
InsuranceLn 23$167K$41K$126K
Other expenses (24a–d)Ln 24$648K$464K$121K$64K
All other expensesLn 24e$23$23
Total functional expensesLn 25$17.7M$14.9M$2.1M$618K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $19.4M$17.7M$1.8M$25.1M 990 PDF
FY2024 $16.3M$17.1M−$815K$22.4M 990 PDF
FY2023 $15.2M$14.9M$375K$21.9M 990 PDF
FY2022 $20.9M$13.3M$7.6M$20.4M 990 PDF
FY2021 $19.9M$12.8M$7.1M$15.5M 990 PDF
FY2020 $14.1M$12.9M$1.2M$6.5M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $19,414,434 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $7,843,910$10,245,576
I-9 Program service revenuePrior year $7,999,117$8,615,459
I-10 Investment incomePrior year $463,239$563,438
I-11 Other revenuePrior year −$3,679−$10,039
I-12 Total revenuePrior year $16,302,587$19,414,434
I-13 Grants and similar amounts paidPrior year $1,560,807$1,485,492
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $13,055,237$13,556,362
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $2,501,764$2,609,155
I-18 Total expensesPrior year $17,117,808$17,651,009
I-19 Revenue less expensesPrior year −$815,221$1,763,425
Part VI · Governance 25 of 25 board members independent, no flags
VI-1a Voting members of the governing body25
VI-1b Independent voting members25
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $19,414,434 across 10 lines filed
VIII-1c Fundraising events$307,050
VIII-1e Government grants$7,414,476
VIII-1f All other contributions, gifts and grants$2,524,050
VIII-1g Noncash contributions (included above)$38,366
VIII-1h Total contributions, gifts and grants$10,245,576
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $8,615,459$8,615,459
VIII-3 Investment incomeExcluded from tax $165,470$165,470
VIII-7 Net gain or loss on sales of assetsExcluded from tax $397,968$397,968
VIII-8 Net income from fundraising eventsExcluded from tax −$10,039−$10,039
VIII-12 Total revenueRelated to mission $8,615,459 · Unrelated business $0 · Excluded from tax $553,399$19,414,434
Part IX · Statement of functional expenses $17,651,009 across 19 lines filed
IX-2 Grants to domestic individualsPrograms $1,485,492$1,485,492
IX-5 Pay of current officers, directors and key staffManagement $505,855$505,855
IX-7 Other salaries and wagesPrograms $9,733,166 · Management $816,694 · Fundraising $373,740$10,923,600
IX-8 Pension plan contributionsManagement $36,602$36,602
IX-9 Other employee benefitsPrograms $1,137,131 · Management $68,653 · Fundraising $40,563$1,246,347
IX-10 Payroll taxesPrograms $716,129 · Management $100,412 · Fundraising $27,417$843,958
IX-11b Legal feesManagement $5,690$5,690
IX-11c Accounting feesManagement $85,128$85,128
IX-11g Other fees for servicesPrograms $309,365 · Management $20,550 · Fundraising $72,569$402,484
IX-12 Advertising and promotionPrograms $30,864 · Management $2,000$32,864
IX-13 Office expensesPrograms $73,633 · Management $102,431 · Fundraising $8,447$184,511
IX-16 OccupancyPrograms $360,860 · Management $47,568 · Fundraising $25,670$434,098
IX-17 TravelPrograms $130,271 · Management $7,985 · Fundraising $2,127$140,383
IX-19 Conferences, conventions and meetingsPrograms $33,403 · Management $2,619 · Fundraising $1,770$37,792
IX-20 InterestPrograms $48,339 · Management $156$48,495
IX-22 Depreciation, depletion and amortizationPrograms $367,370 · Management $53,270 · Fundraising $2,063$422,703
IX-23 InsurancePrograms $40,894 · Management $126,005$166,899
IX-24 Other expenses (24a–d)Programs $463,685 · Management $120,706 · Fundraising $63,694$648,085
IX-24e All other expensesFundraising $23$23
IX-25 Total functional expensesPrograms $14,930,602 · Management $2,102,324 · Fundraising $618,083$17,651,009
Part X · Balance sheet $30,591,810 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $60,589$90,889
X-2 Savings and temporary cash investmentsStart of year $521,420$2,951,773
X-3 Pledges and grants receivableStart of year $1,179,146$1,050,047
X-4 Accounts receivableStart of year $742,899$696,089
X-9 Prepaid expenses and deferred chargesStart of year $109,250$203,865
X-10c Land, buildings and equipment, netStart of year $7,890,301$7,443,262
X-11 Publicly traded securitiesStart of year $13,266,687$14,733,765
X-15 Other assetsStart of year $3,761,103$3,422,120
X-16 Total assetsStart of year $27,531,395$30,591,810
X-17 Accounts payable and accrued expensesStart of year $951,234$937,665
X-19 Deferred revenueStart of year $504,784$515,078
X-25 Other liabilitiesStart of year $1,713,740$1,546,939
X-26 Total liabilitiesStart of year $5,142,551$5,515,591
X-27 Net assets without donor restrictionsStart of year $20,124,511$22,377,608
X-28 Net assets with donor restrictionsStart of year $2,264,333$2,698,611
X-32 Total net assets or fund balancesStart of year $22,388,844$25,076,219
X-33 Total liabilities and net assetsStart of year $27,531,395$30,591,810
Part XI · Reconciliation of net assets $25,076,219 net assets at year end
XI-1 Total revenue$19,414,434
XI-2 Total expenses$17,651,009
XI-3 Revenue less expenses$1,763,425
XI-4 Net assets at start of year$22,388,844
XI-5 Net unrealized gains (losses) on investments$923,950
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$25,076,219

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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